Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export - AT
Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter form ‘H’ provided by the buyer can be considered as proof of export - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
